I'm currently working for an employer who contributes to my health insurance plan (they pay the plan directly, rather than reimburse me). I've just received my W-2, where it looks like they've included their contributions as part of my taxable income (as well as reporting them in line 12a).
My impression is that such contributions should be pre-tax, however. When I asked about this, I was told that I'm not considered an "employee" for tax purposes. Is this fact relevant? Or should the contributions indeed be pre-tax whether or not I am an employee for tax purposes? Can someone point me to the relevant place in the IRS code? Section 106 seems to be relevant but uses the word "employee" all over.